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open access

AI Agency Risks and Their Mitigation Through Business Process Management: A Conceptual Framework

Description: This article builds on agency theory and identify factors that increase the risk of an agency problem between a principal (a human or an organization) and an AI agent and propose a framework for AI agency problem analysis. The framework is illustrated through AI use cases and industry examples. Implications for AI governance research and practice are discussed. It was presented at the 52nd Hawaii International Conference on System Sciences.
Date: January 8, 2019
Creator: Sidorova, Anna & Rafiee, Dana
open access

Cognitive biases resulting from the representativeness heuristic in operations management: an experimental investigation

Description: This article investigates the six cognitive biases resulting from the use of the representativeness heuristic, namely, insensitivity to prior probability of outcomes, insensitivity to sample size, misconception of chance, insensitivity to predictability, the illusion of validity, and misconception of regression. Specifically, the authors examine how cognitive reflection and training affect these six cognitive biases in the operations management context.
Date: April 10, 2019
Creator: AlKhars, Mohammed; Evangelopoulos, Nicholas; Pavur, Robert J. & Kulkarni, Shailesh S.
open access

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015

Description: This commentary summarizes the contributors’ views and recommendations on the Public Accounting Oversight Board's (PCAOB) Audit Quality Indicators (ACIs).
Date: September 2015
Creator: Rezaee, Zabihollah; Abernathy, John L.; Causholli, Monika; Michas, Paul N.; Roush, Pamela B.; Rowe, Stephen et al.
open access

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

Description: This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.
Date: November 2014
Creator: Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing
open access

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC’s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, Possible Revisions to Audit Committee Disclosures

Description: This commentary summarizes the contributors’ views on the various questions asked in the SEC’s Release, Possible Revisions to Audit Committee Disclosures.
Date: September 2015
Creator: Abernathy, John L.; Felix, Robert; Jamal, Karim; Krishnamoorthy, Ganesh & Pevzner, Mikhail
open access

Continued Usage and Location Disclosure of Location-Based Applications: A Necessity for Location Intelligence

Description: This article's research builds a continuance usage and location disclosure model from the expectation-confirmation perspective. The effect of benefit expectations on usefulness and satisfaction is hypothesized. In addition, the positive effect of usefulness on satisfaction and continuance intention is postulated. Findings contribute to the current literature in business intelligence by focusing on location disclosure behavior in the context of LBAs and the necessity of this type of information for location intelligence. This article was presented at the 52nd Hawaii International Conference on System Sciences.
Date: January 8, 2019
Creator: Peak, Daniel; Mousavizadeh, Mohammadreza & Koohikamali, Mehrdad
open access

Developing Evaluation Frameworks for Business Models in China’s Rural Markets

Description: This article draws on case analysis to present two frameworks for evaluating two types of business models, and, through open coding and axial coding on eight Chinese cases, identifies the main components for the evaluation frameworks and critical factors within each component. Using the coding results as a lens, the article applies a cross-case comparative data analysis to establish the multi-level evaluation systems and provides suggestions for entrepreneurs and other stakeholders to better their business model design in China’s rural markets.
Date: November 8, 2018
Creator: Zhang, Xinxiang; Hu, Lijun; Salimath, Manjula & Kuo, Ching-Chung
open access

Dynamic Interactive Visualizations: Implications of Seeing, Doing, and Playing for Quantitative Analysis Pedagogy

Description: Article presents a sample of dynamic interactive visualizations of relatively complex quantitative topics in statistics, operations management, and management science and discuss their implications for pedagogy for undergraduate and graduate students.
Date: May 16, 2019
Creator: Kulkarni, Shailesh S.; Mai, Bin; Amirkiaee, S. Yasaman & Tarakci, Hakan

Explaining the Underutilization of Inclusive Credit Programs in Subsistence Markets: The Role of Habit Under Different Regulatory Environments

Description: Presentation for the 2015 University of North Texas (UNT) Student and Faculty Research Symposium on African Studies. This presentation discusses explaining the underutilization of inclusive credit programs in subsistence markets and the role of habit under different regulatory environments.
Date: April 11, 2015
Creator: Dadzie, Kofi Q.; Dadzie, Charlene A.; Winston, Evelyn & Blankson, Charles
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